Florida Statute 213.25 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 213
STATE REVENUE LAWS: GENERAL PROVISIONS

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F.S. 213.25

213.25 Refunds; credits; right of setoff.—If a tax refund or tax credit is due to a taxpayer, the department may reduce the refund or credit to the extent of any billings not subject to protest under s. 213.21 or chapter 443 for any tax owed by the taxpayer.

History.—s. 43, ch. 85-342; s. 5, ch. 2010-90; s. 12, ch. 2010-138.

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Amendments to 213.25

Annotations, Discussions, Cases:

Cases Citing Statute 213.25

Total Results: 1

United National Bank v. United States Department of the Interior

54 F. Supp. 2d 1309, 1998 U.S. Dist. LEXIS 22371, 1998 WL 1084681

District Court, S.D. Florida | Filed: Jan 30, 1998 | Docket: 2384055

Cited 1 times | Published

eventually became the Financing Act that states: Section 213 [25 U.S.C. § 1493] provides that the Secretary